Cause title — parties, addresses and appearances
APHC010363852026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3543]
MONDAY, THE 20th DAY OF JULY 2026
PRESENT
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 19646/2026
Between:
1. LEGEND TECHNOLOGIES PRIVATE LIMITED,, REP. BY ITS
DIRECTOR B.R.KOTESWARA SARMA, AGED ABOUT 57 YEARS,
OCCUPATION BUSINESS, H.NO.2-160, VYKUNTAPURAM VILLAGE,
AMARAVATI MANDAL, VYKUNTAPURAM, GUNTUR, ANDHRA
PRADESH.
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT,
VELAGAPUDI, AMARAVATI, A.P.- 522 238.
2. THE CHIEF COMMISSIONER OF STATE TAX, COMMERCIAL TAXES
DEPARTMENT, EEDUPUGALLU, VIJAYAWADA, A.P.-521 151
3. THE ASSISTANT COMMISSIONER STATE TAX FAC, GUNTUR-II,
DIVISION, GUNTUR, ANDHRA PRADESH.
4. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI - 110 001.
...RESPONDENT(S):
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased topleased to issue a Writ or Order or Direction, more particularly one
2
in the nature of Mandamus - (i) Declaring Section 122 of the Central Goods
and Services Tax Act, 2017 as Ultra Vires as the said Section being an
independent section without machinery provision as to limitation for passing
such order, as to the proper authority or the procedure to be followed for
issuing of show cause notice, call for reply, hearing etc. and therefore said
section is illegal, manifestly arbitrary, violative of Article 14 of the Constitution
of India, (ii) Declaring the action of the 3rd respondent in passing the
impugned Order under Section 122 of TSGST Act 2017 vide Case ID
No.AD3709250033 519 dated 30-03-2026 for the A.Y.2021-22 as the said
order is illegal, without jurisdiction, barred by limitation, violative of the
principles of natural justice, without authority of law manifestly arbitrary and
violative of Article 14 of the Constitution of India, and Pass
IA NO: 1 OF 2026
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased
pleased to stay all further proceedings including any recovery proceedings
for collection of penalty and interest through coercive methods in pursuance
of the impugned order dated 30-03-2026 passed by the 3rd Respondent
under
Section
122
of
the
TSGST
Act
2017
vide
Case
ID
NO.AD3709250033519 for the period A.Y.2021-22 under the TSGST Act,
2017 and pass
Counsel for the Petitioner:
1. B KRISHNA REDDY
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following:
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 19646 of 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Mr. B. Krishna Reddy, learned counsel for the petitioner appearing through online seeks permission of this Court to withdraw the writ petition with a liberty to file afresh.
2.Permission is accorded and the writ petition is dismissed as withdrawn.
3.There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________ T.C.D.SEKHAR, J
GVK
4
7 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.19646 of 2026
Dt. 20.07.2026
GVK
